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XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once an … Agency does owe interest, the interest rate used in the late contract interest calculation is based on the … REV. 04/01/2017 … This section explains the process for paying interest pursuant to the Prompt Contract Law once an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestComptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella Fire …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… Fire Co., Cindi Perkins, was yesterday ordered to pay $50,000 in restitution and sentenced to serve five years … the fourth degree in November 2023. “Ms. Perkins diverted money meant to protect her community to line her own … to herself from the fire company’s account and pocketed money, including some from fundraisers, that she was supposed …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsCayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andFixed Income
… All Stages Structure: Separate Managed Account Managed by: NYSCRF Direct Firm AUM typically less than $10 billion at the …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
audit, school, kiryas joel village
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/kiryas-joel-village-union-free-school-district-2023-64.pdfX.6 Overview – X. Guide to Vendor/Customer Management
… be requested by following the procedures outlined in the sub section following this section overview. The following … including: purchase orders and voucher payments where no check is generated. The creation of these vendors may only … 5.B - Requesting a Single Payment Vendor ID of this Chapter. *To request a Special Use Vendor ID, refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General … conviction comes after a joint investigation by the Office of the Comptroller and the Attorney General’s … then routinely accessed the pension deposits and spent the money for his own benefit. All told, Schusteritsch stole …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Board of Cooperative Educational Services – Information Technology (IT) (Suffolk County) Although BOCES officials … it appointed the clerk of the board as the deputy claims auditor. The claims auditor and deputy claims auditor, as …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Investment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire … or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overState Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Purpose To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Newark School District Public Library – Board Oversight (2014M-54)
… August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … an investment policy pursuant to statutory requirements, it did not follow or enforce the policy. Instead, it allowed …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member … The Board did not ensure that disbursements were made in an economic manner and for authorized Library purposes. … account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… years ended December 31, 2010. Background The New York State Department of Civil Service (Civil Service) is … and summary data to support the charges for time worked by claims and call center staff assigned to the Empire Plan. … a uniform method to track and account for the time worked by claims center staff. Key Recommendations For no less than …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions increases the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… have detailed records of collections and that receipts are deposited in a timely manner. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-board